The American Institute of Certified Public Accountants (AICPA) Code of Professional Conduct includes ethical responsibilities

The American Institute of Certified Public Accountants (AICPA) Code of Professional Conduct includes ethical responsibilities. The Code establishes basic standards for auditor independence, integrity, objectives, and responsibilities to its clients, colleagues, and the general public (AICPA, n.d.).

For your assignment, read the article titled, “KPMG Fires 6 Over Ethics Breach and on Audit Finding” and discuss which of the 5 main sections of the AICPA Code of Professional Conduct were violated in this case.

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Remember, the 5 sections are as follows (AICPA, n.d.):

  • Article 1: Responsibilities
  • Article 2:  he Public Interest
  • Article 3: Integrity
  • Article 4: Objectivity and Independence
  • Article 5: Due Care